In winter or a rainy day, frost is formed on a glass surface of a vehicle because of a difference between temperatures of the outside and inside of the vehicle. In addition, in the case of an indoor ski resort, a freezing phenomenon occurs because of a difference between temperatures of the inside where there is a slope and the outside of the slope. In order to solve this, a heat emitting glass has been developed. The heat emitting glass uses a concept where after a hot wire sheet is laminated to the glass surface or a hot wire is directly formed on the glass surface, a current is applied to both terminals of the hot wire to generate heat from the hot wire, thereby increasing the temperature of the glass surface. It is important that the heat emitting glass for a vehicle or construction has low resistance in order to smoothly generate heat, but it should not be displeasing to the eye. Accordingly, methods for manufacturing a known transparent heat emitting glass by forming a heat emitting layer through a sputtering process using a transparent conductive material such as ITO (Indium Tin Oxide) or an Ag thin film and connecting an electrode to a front end thereof have been proposed, but there is a problem in that it is difficult to drive the heat emitting glass at a low voltage of 40 V or less due to high surface resistance.